In this research, we will examine theories for developing value judgment and decision-making skills in Japan and clarify their characteristics and inherent challenges. In addition, we will address controversial issues that have arisen across the globe and, through the development of specific learning modules, propose some principles for composing classes to encourage decision-making aimed at solutions to these issues. Specifically, we will address the issue of carbon neutrality. At the end of the 20th century, the theory of fostering value judgment and decision-making skills became a hot topic in social studies education research in Japan. In the 21st century, the position of theories for developing value judgment and decision-making skills in civic education has been much discussed. Based on the above developments in social studies education research, this paper describes what kind of value judgment and decision-making skills are needed in social studies lessons in a post-COVID society. Additionally, it proposes a type of decision-making study that deals with controversial issues that have arisen globally—in the form of the subject of carbon neutrality—by developing learning modules.